UAE VAT Rates- Handbook

The UAE has implemented VAT on 1st January, 2018. Majority of goods and services supplied will be taxed @ 5%, which is the lowest VAT rate in the world. Additionally, certain supplies are taxable @ 0%, few supplies are exempt and others are kept out of the scope of VAT.

This ready reckoner will assist you to check the VAT rates applicable to each major sector in UAE.

Supply

Taxable @ 5%

Taxable @ 0%

Exempt

Out of scope

Education

Private and public school education (excluding higher education) and related goods and services provided by educational institutions

✔

Higher education provided by institutions owned by the Government or 50% funded by the Government, and related goods and services